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Re Taxation Appeals 2

[1991] AATA 182; 22 ATR 3351

Administrative Appeals Tribunal

Australia

7th August, 1991

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TD 94/14 - Fringe Benefits Tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?	[1994] ATOTD 14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII
TD 94/14 - Fringe Benefits Tax: does the payment of a 'location allowance' to an employee by an employer constitute the provision of a 'living-away-from-home allowance benefit' under section 30 of the Fringe Benefits Tax Assessment Act 1986 (FBTAA)?	[1994] ATOTD TD94/14	Australian Taxation Office	Australia - Commonwealth	circa 1994	AustLII

Legislation Cited

Legislation Name	Provision
Fringe Benefits Tax Assessment Act 1986 (Cth)	s30, s136
Income Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Lord Campbell R v Hammond	(1852) 17 QBD 772; (1852) 117 ER 14771	Queen's Bench	United Kingdom	circa 1852	LexisNexis / Westlaw		2
8 Sec 30	8 SEC 30		United States				3
7 Sec 23l	7 SEC 23L		United States				1

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